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2019 (11) TMI 496 - AT - Service TaxCondonation of delay in filing appeal - service of order - change in email address - address changed to new one - HELD THAT:- A perusal of the application does not indicate that any letter in writing was submitted by the Appellant to the Department regarding change of address. Only the change in the e-mail address had been intimated to the Department and this change of e-mail address would not necessarily lead to a conclusion that the postal address had also changed in the meantime. Mere submission of the certificate of registration cannot also be made a ground that the Department should have changed the address of the Appellant. In the absence of any specific communication from the Appellant regarding change of address, the Department was justified in sending the order at the recorded address - This apart, it is also not the case of the Appellant that when the order was sent to the earlier Vasant Vihar address, it was not received by the Appellant. The averments made in the application are not satisfying that the appellant was prevented by sufficient cause from preferring the appeal within the stipulated time - delay Application is, accordingly, rejected. Appeal dismissed - decided against appellant.
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